That's an engraving by Gustave Doré for the 1870 reprinting of Dante Alighieri's The Divine Comedy (aka Dante's Inferno) written between 1308-1321. It depicts simonists (clerics who sell absolution and other priceless heavenly favors for money) who are buried upside-down in holes that resemble baptism bowls with only their feet exposed to be burned eternally in suffocation and emulation.
As an aside, one of my Watchers on DA challenged me a while back to emulate Doré with a Dante tickling hell pic...
It depicts simonists (clerics who sell absolution and other priceless heavenly favors for money) who are buried upside-down in holes that resemble baptism bowls with only their feet exposed to be burned eternally in suffocation and emulation.